Coclin Tobacco Co., Inc., Creditor v. Robert J. Griswold, Trustee, in the Matter of Louis G. Greenfield, Bankrupt

COFFIN, Circuit Judge.

This is an appeal from the United States District Court for the District of Puerto Rico sitting in bankruptcy. The issues presented for our determination pertain to the allowance of the claims of the two major unsecured creditors of the bankrupt estate — appellant Coclin Tobacco and appellee Carvel, Inc.

Louis G. Greenfield, the bankrupt, was a partner in the now defunct New York City law firm of Greenfield, Rothstein, Klein & Yarnell. Both claims involved in this appeal arose out of the activities of the bankrupt’s law firm. In the interest of clarity the factual…